Established in 1941, The Institute of Internal Auditors (IIA) is a guidance-setting body. Serving 180,000 members in nearly 190 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United States.[1]

The CIA (Certified Internal Auditor) is the primary professional designation offered by The IIA. The CIA designation is a globally recognized certification for internal auditors and is a standard by which individuals may demonstrate their competency and professionalism in the internal audit field.

Earning the CIA qualification is intended to demonstrate a professional knowledge of the internal audit profession. CIAs are required to take continuing education courses.

Professional Standards: the International Professional Practices Framework[edit]

The IIA has two levels of professional guidances: (1) Mandatory Guidance (including the Standards) and (2) Strongly Recommended Guidance. The two levels of guidance constitute the IIA's International Professional Practices Framework (IPPF).

Mandatory Guidance: the Definition of Internal Auditing, the Code of ethics[2] and the Standards[3][edit]

The Definition: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

As practice guides, 8 PGs, 15 GTAG (Global Technology Audit Guide), and 3 GAITs (Guide to the Assessment of IT Risk) have been issued in 2009 and 2010. GTAGs are written in straightforward business language to address a timely issue related to information technology (IT) management, control, and security. To date, the IIA has released GTAGs on the following topics:

This includes a variety of materials that are developed and/or endorsed by the IIA, including research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing.